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Introduction to
Namibia tax planning guide

Known for its dramatic desert landscapes, wildlife-rich national parks, and high quality of life, Namibia offers expats a unique blend of natural beauty and modern amenities.โ€จโ€จ

In this guide, weโ€™ll walk you through everything you need to know about relocating to Namibia from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations. โ€จโ€จ

GTC recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure youโ€™re meeting your tax return obligations.

How you are taxed in Namibia
Namibia follows a territorial taxation model. You will pay tax on local sourced incomes only, irrespective of your resident status.
Resident
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Local Income
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Foreign Income
Non-Resident
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Local Income
Icon of an X Image of a checkmark
Foreign Income
Your resident status in Namibia
Youโ€™ll be considered tax resident if you satisfy any of the following criteria:
Namibia does not have official residency rules and as such, you will need to reach out to the tax authority to determine your resident status.
Physical presence

Business

Physical presence

Vital interests

Physical presence

Hungarian citizen

if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.

Domicile

Spanish nationals

if you are a Spain national who relocated to a tax haven less than five years ago.

Working

Ties

if your ties are located in Mexico and 50% of your income arising in Mexico during the tax year.

Home

EEA citizen

if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.

Nationals

Physical presence & work

Family

Citizen

Resident commune

Visa

Income

Physical presence

Business

Citizen

Resident population

if you are registered with the Italian resident population.

Physical presence

Physical presence

Hungarian citizen

if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.

Domicile

Vital interests

Spanish nationals

if you are a Spain national who relocated to a tax haven less than five years ago.

Working

Home

EEA citizen

if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.

National

National

Visa

Physical presence & work

Family

Resident commune

Personal income tax rate in Namibia
Residents are subject to progressive tax rates and the highest rate of tax levied on employment income and self employment income is 37%.
Residents are not subject to taxation on personal income.
Global comparison
World highest
World lowest
Denmark
42
56
%
Namibia
42
37
%
UAE
42
0
%
Global comparison
World highest
World lowest
Denmark
42
56
%
Namibia
42
37
%
UAE
42
0
%
Global comparison
World highest
World lowest
Denmark
42
56
%
Namibia
42
37
%
UAE
42
0
%
Special tax regime in Namibia
Tax cap
ยฃ200,000 per tax year.
Foreign income
Flat tax rate
Flat tax charge
Earned Income
Taxable income
Business profits
Special tax status
Special tax status
Applied for 15 years.
Other personal taxes in Namibia
Residents may be subject to the following personal taxes:
Asset tax
Tax on property and share sales
Wealth tax
Tax on value of owned assets
Death tax
Tax on assets passed to heirs
Social tax
Tax to contribute to state welfare
* It is recommended that you review your affairs and structure accordingly so that you do not end up creating an unexpected tax charge and paying more tax than necessary.
Double taxation agreements in Namibia

If you receive incomes overseas while you are living in the Namibia, you may find that the source country, as a starting point, continues to tax the income.

Double taxation agreements may remove the source countryโ€™s taxing right and thus, enable you to receive incomes tax free globally.

At present, Namibia has 11 double taxation agreements signed.

Global comparison
World highest
World lowest
UAE
42
140
Namibia
0
11
Bahamas
42
0
Global comparison
World highest
World lowest
UAE
42
140
Namibia
0
11
Bahamas
42
0
Tax obligations in Namibia
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What is the deadline to file tax returns and settle tax liabilities?
The tax year starts on 1 March and ends on 28 February.
What is the deadline to file tax returns and settle tax liabilities?
The deadline to file your tax return and settle your tax liability is 30 June following the end of the tax year.
Do you need to make advance payments of tax?
You may be required to make advance payments of tax towards future tax years on top of settling the current tax year liability.